Shamrock Company provides the following information about its defined benefit pension plan for the year 2020. Service cost Contribution to the plan $210,000 250,000 Prior service cost amortization 36,000 Actual and expected return on plan assets 122,000 Benefits paid 219,000 Plan assets at January 1, 2020 1,447,000 Projected benefit obligation at January 1, 2020 1,842,000 Accumulated OCI (PSC) at January 1, 2020 337,000 Interest/discount (settlement) rate 9 % Compute the pension expense for the year 2020. Pension expense for 2020 $